The tariff classification of a woman’s pullover from China.

N238932 March 1, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Harry J. Gonnelly Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Gonnelly: In your letter dated February 21, 2013 you requested a classification ruling on behalf of LF Sourcing (Millwork) LLC. As requested, your sample is being returned to you. The submitted sample, style 1303, is a woman’s cut and sewn pullover that is constructed from 60% cotton and 40% polyester knit fabric that is napped on the inner surface of the front panel and sleeves. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features an unfinished crew neck, long raglan sleeves with rib knit cuffs, a jersey knitted rear panel, and a loose fitting unfinished garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style 1303 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division